The Delivvo Blog

Tax|July 28, 2026

Self-employment tax in 2026: what the higher wage base costs

The Social Security part of your tax now runs on the first $184,500 you earn, and as a self-employed person you pay both halves of it yourself.

The Social Security wage base rose to $184,500 for 2026, and self-employed people feel every dollar of it, because they owe the full 15.3 percent rather than the half an employee pays. Here is what the increase costs, where the ceiling actually bites, and the moves that lower the bill.